https://www.taxtmi.com/caselaws?id=303011 Imported automatic and semi-automatic winding machines and automatic testers were treated as eligible for exemption under Notification No. 25/2002-Cus. because they were covered by the notification's operative table. The notification heading, describing IT and electronic industry goods, was held not to control or restrict the text of the exemption, and the budget speech could not be used to cut down the plain scope of the notification. On that basis, the denial of exemption was unsustainable, the impugned order was set aside, and the appeal succeeded on exemption eligibility. en-us Mon, 25 Oct 2021 00:00:00 +0530 Wed, 29 Jun 2022 21:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303011 Imported automatic and semi-automatic winding machines and automatic testers were treated as eligible for exemption under Notification No. 25/2002-Cus. because they were covered by the notification's operative table. The notification heading, describing IT and electronic industry goods, was held not to control or restrict the text of the exemption, and the budget speech could not be used to cut down the plain scope of the notification. On that basis, the denial of exemption was unsustainable, the impugned order was set aside, and the appeal succeeded on exemption eligibility. Case-Laws Customs Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303011